2018(11)LCX0037

IN THE HIGH COURT OF ALLAHABAD

Hon'ble Shashi Kant Gupta,J.
Hon'ble Mrs. Manju Rani Chauhan,J.

M/S Shah Concast Private Limited

Versus

Union of India & Ors.

WRIT TAX No. - 1513 of 2018 decided on 30/11/2018

Advocated By -

Counsel for Petitioner :- Naveen Chandra Gupta
 Counsel for Respondent :- A.S.G.I.,C.S.C.

Heard Sri Naveen Chandra Gupta, learned counsel for the petitioner, Sri Anant Kumar Tiwari, learned counsel for the respondent no.1 and Sri C.B. Tripathi, learned Standing Counsel. 

The goods of the petitioner in transit were detained and seized on 21.11.2018 and now a notice under Section 129 (3) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act) has been given permitting release of the goods on furnishing security and indemnity bond.

The submission of learned counsel for the petitioner is that the proper e.-way bill was immediately generated and as such there is no wilful or deliberate defiance of any provisions of the Act which may permit detention/seizure of the goods. 

In view of the aforesaid facts and circumstances, we dispose of the writ petition with the direction to the respondents to release the detained/seized goods and the vehicle of the petitioner, if the petitioner furnishes security other than cash and bank guarantee of the amount as contemplated by Section 129 (1) (a) of the Act and furnishes indemnity bond of the same amount.

The petition is disposed of.

Order Date :- 30.11.2018
JK Yadav